Judgment of the Court (Third Chamber) of 15 July 2010 (reference for a preliminary ruling from the Vestre Landsret — Denmark) — Skatteministeriet v DSV Road A/S

(Case C-234/09) (1)

(Community Customs Code - Regulation (EEC) No 2913/92 - Article 204(1)(a) - Regulation (EEC) No 2454/93 - Article 859 - External transit procedure - Authorised consignor - Creation of a customs debt - Transit document relating to non-existent goods)

2010/C 246/14

Language of the case: Danish

Referring court

Vestre Landsret

Parties to the main proceedings

Applicant: Skatteministeriet

Defendant: DSV Road A/S

Re:

Reference for a preliminary ruling — Vestre Landsret — Interpretation of Articles 1, 4(9) and (10), 92, 96 and 204(1)(a) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1) — Authorised consignor generating by mistake two transit documents for the same consignment of goods in the New Computerised Transit System (NCTS), thus assigning two different movement reference numbers to a single consignment — Customs debt arising following the impossibility of discharging the external Community transit procedure by presenting the goods to the customs office of destination — Charging of customs duty on goods which have been declared but do not physically exist

Operative part of the judgment

Article 204(1)(a) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, as amended by Regulation (EC) No 648/2005 of the European Parliament and of the Council of 13 April 2005, is to be interpreted as not applying to a situation such as that of the case before the referring court, where an authorised consignor generated by mistake two external transit procedures for one and the same consignment of goods, because the goods covered by the extra procedure do not exist and, as a consequence, that procedure cannot entail the creation of a customs debt pursuant to the above provision.

(1)  OJ C 205, 29.8.2009.